1. JOURNALIZING SALES ON ACCOUNT
March 2. Sold merchandise on account to Tennis Castle, $1,800.00,
plus sales tax, $144.00; total, $1,944.00. Sales Invoice No. 176.
Accounts Affected Classification Change Entered
Accounts Receivable Asset Increased Debit side
Sales Revenue Increased Credit side
Sales Tax Payable Liability Increased Credit side
GENERAL LEDGER ACCOUNTS RECEIVABLE LEDGER
Accounts Receivable Tennis Castle
normal balance normal balance
 1,944.00  1,944.00
Sales
normal balance
 1,800.00
Sales Tax Payable
normal balance
 144.00
Lesson 19-1, page 492
© South-Western
Educational Publishing

2. JOURNALIZING SALES ON ACCOUNT
1
2 3 4 5 6
1. Date
2. Customer Number
3. Sales Invoice Number
4. Sales Amount Plus Sales Tax
5. Sale Amount
6. Sales Tax Amount
Lesson 19-1, page 492
© South-Western
Educational Publishing

3. POSTING FROM A SALES JOURNAL TO AN
ACCOUNTS RECEIVABLE LEDGER
2
1 5
3
4
1. Date 4. New Balance
2. Journal Page Number 5. Customer Number
3. Amount
Lesson 19-1, page 493
© South-Western
Educational Publishing

4. POSTING FROM A SALES JOURNAL TO A GENERAL
LEDGER
1. Single Line
2. Date
1
2 4 3. Word Totals
3 5 4. Totals
8 8 8
6 5. Double Line
8
6. Post Each Special
Column Total
2 7
7. Journal Page
Number
8 8. Account Number
2 7 6
8
Lesson 19-1, page 494
2 7 6 © South-Western
Educational Publishing